Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 84
A manufacturing organization receives all direct materials for finished goods production. Which of the following is the strongest preventive control for lapses in quality assurance?
Answer options
- A. Identifying and rejecting completed products that are not up to quality and standard specifications.
- B. Electronically measuring the materials and components according to specifications prior to manufacturing.
- C. Examining partially assembled finished products to ensure that the manufacturing process is working correctly.
- D. Manually inspecting received supplier materials to ensure appropriate quantities and quality.
Correct answer: D
Explanation
The correct answer is D because manually inspecting received supplier materials helps ensure that only high-quality inputs are used in production, preventing potential quality issues. Options A and C focus on post-production processes, which do not prevent quality lapses, while B relates to measurement but does not address the quality of incoming materials specifically.